What do you call an accountant without a spreadsheet?

Lost

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Why did the dog lose the lawsuit?

It was a shih-tzu

Why didn't the native Americans go out to dinner?

They lost their reservations.

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Why did the accountant cross the road?

Because that's what they did last year.

Why was the accountant constipated?

He couldn't budget.

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What do you call an accountant without a spreadsheet?

Lost

Why did the spreadsheets get divorced?

They just couldn't sort things out.